Haverhill Company currently manufactures a component for its main product. The costs per unit are as follows: Direct materials 2.00, Direct labor 8.00, Variable overhead 7.00, Fixed overhead 9.00, Total 26.00. Another company has contacted Haverhill Company with an offer to sell it in 5000 of the components for 17 dollars each. If Haverhill buys the components, 3 dollars of the fixed overhead per unit will be allocated to other products. Directions: Determine the total increase or decrease in Net Income of buying 5000 components instead of making them.